TaxTMI 
TaxTMI 
2026 (9) TMI 1899
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....26 - -<br>GST<br>HON'BLE MR. JUSTICE ANIL KSHETARPAL AND HON'BLE MR. JUSTICE BHARAT PARASHAR For the Petitioners Through: Mr. Yogendra Aldak, Mr. Kunal Kapoor and Mr. Yatharth Tripathi, Advs. For the Respondents Through: Mr. Arjun Malik, SSC. Mr. Harpreet Singh, Special Counsel along with Mr. Iqbal Singh Bedi, Ms. Suhani Mathur, Mr. Mudit Grover, Mr Jatin Kumar Gaur, Akshay Saxena an....
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....ee persons, during which various documents and electronic data were seized under Panchnamas. 3. Apart from invoices, e-way bills and transporters' bills, cash amounting to Rs. 22,96,550/- was also seized from the premises of Sh. Vikrant Singhal and Sh. Sachin Singhal. 4. It is the case of the Department that large-scale issuance and availment of fake purchase and sale invoices was undertaken....
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..... ii. The Petitioners, in both the Writ Petitions, submitted detailed Replies to the SCN, which have not been considered by the Adjudicating Authority while passing the Impugned Order-in-Original. iii. The Petitioners are not involved in the alleged racket and the Adjudicating Authority was required to consider their cases separately. 7. As noticed hereinabove, the Impugned Or....
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.... is required to consider such response and render a reasoned and speaking order. It is contended that failure to do so renders the statutory right of appeal illusory or nugatory. 10. This Court has carefully considered the aforesaid judgment. The said decision is clearly distinguishable on facts, as it concerned an order passed against an individual assessee and did not deal with a common order....